https://www.taxtmi.com/caselaws?id=99145 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the Revenue's appeal in a case involving the classification of 'Gulabari' (Rose Water) under Tariff Heading 3003.30 or Heading 3301.00. The Tribunal emphasized the importance of the proper officer's approval of the Classification List and ruled that the extended period for duty demand could not be invoked due to the continuous clearance of the product at nil duty rate for seven years. The Tribunal found no justification for alleging suppression of facts by the respondents and concluded that the demand was barred by limitation. en-us Wed, 23 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 13:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99145 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the Revenue's appeal in a case involving the classification of 'Gulabari' (Rose Water) under Tariff Heading 3003.30 or Heading 3301.00. The Tribunal emphasized the importance of the proper officer's approval of the Classification List and ruled that the extended period for duty demand could not be invoked due to the continuous clearance of the product at nil duty rate for seven years. The Tribunal found no justification for alleging suppression of facts by the respondents and concluded that the demand was barred by limitation. Case-Laws Central Excise Wed, 23 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99145